UNITED STATES OF AMERICA Before the SECURITIES AND EXCHANGE COMMISSION February 6, 2009 IN THE MATTER OF ORDER OF SUSPENSION OF TRADING BIH CORPORATION File No. 500-1 It appears to the Securities and Exchange Commission that there is a lack of current and accurate information concerning the securities of BIH Corporation (“BIH”) because of questions regarding the accuracy of assertions by BIH in its website and in press releases to investors concerning, among other things: (1) the identity of the person or persons in control of the operation and management of the company, and (2) contracts entered into by one of BIH’s subsidiaries. The Commission is of the opinion that the public interest and the protection of investors require a suspension of trading in the securities of the above listed company. Therefore, it is ordered, pursuant to Section 12(k) of the Securities Exchange Act of 1934, that trading in the above listed company is suspended for the period from 9:30 a.m. EST on February 6, 2009, through 11:59 p.m. EST, on February 20, 2009. By the Commission. Elizabeth M. Murphy Secretary

Christian Gallo, 35, is a resident of Staten Island, New York. He is Burmaster's brother-in-law. To compel Gallo to testify and produce documents, in 2010 the Commission filed a subpoena enforcement action against him, SEC v. Christian Gallo, 1: 10-mc20444-ASG-Gold (S.D. Fla.). When Gallo finally provided investigative testimony, he asserted his Fifth Amendment privilege to numerous questions. In response to the questions where he did not submit his Fifth Amendment privilege, Gallo testified, among other things, that his work experience primarily consisted of working off-the-book jobs, such as collecting cans out of the recycling garbage bail in his neighborhood, and working as a public adjustor. He also said he sometimes used the alias, Cris Galo. Notably, Gallo did not testify that he had ever worked for BIH or Prime Restaurants

A. BIH's Fictitious President and CEO --Galo 19. During the relevant time period, Bill claimed on its website that Galo was purportedly a 42 year old "accomplished entrepreneur" with interests in numerous businesses, who allegedly served as Bill's president and CEO. The website claimed that he had a benevolent business philosophy, since he only did "mutually beneficial agreements that result in a positive outcomes [sic] for everyone" and under "no circumstances will" he enter any agreement that will not benefit Bill's shareholders. Galo also reportedly maintained business investments in various states, including Florida. Galo, however, was an alter ego Hayter and Burmaster used to mask their domination and control over Bill, and to carry out a classic penny stock pump-and-dump. 20.